In re the Estate of Ellis

—Decree, Surrogate’s Court, New York County (Eve Preminger, S.), entered July 29, 1999, which, in a proceeding pursuant to SCPA 2110, fixed respondent law firm’s compensation at $62,000 and directed it to refund $56,078.05 to petitioners’ clients, unanimously affirmed, without costs.

*103Respondent failed to sustain its burden of justifying its charges for the services it performed that were legal, as opposed to executorial, in nature (see, Matter of Hughes, 214 AD2d 353; Matter of Warhol, 224 AD2d 235, 236, lv denied 88 NY2d 803). While smooth administration of the estate may have been impeded by…